作业基础预算在A公司预算管理改进中的应用研究
发布时间：2019-06-18 14:21
【摘要】：传统成本计算是将发生的直接材料、直接人工直接计入产品生产成本,将所发生的制造费用进行汇集,然后再将汇集的金额按一定标准分配到有关产品计入产品成本。伴随中国经济的日新月异,中国经济和市场供求关系也逐渐从供给约束型向需求约束型转变,这便要求中国企业的管理方法和管理思路做出相应的转变。企业的资源配置和生产模式也要转变为从市场需求的产品和服务开始,到具体作业,再到所需要配置的资源,而不是从传统的资源直接地转化到产品和服务中。基于作业成本法的作业基础预算(ABB)管理是我们实现这一转变的最有效途径。 本文以个案A公司预算管理工作的改进为研究对象,对A公司原有的预算管理方法进行解读,并对其目前所采用的作业预算管理体系深入剖析,力求通过对预算流程改善和绩效评估的提高角度,阐述作业预算管理的实施对A公司作业效率提升的影响。但本文也存在因国内目前能够进行参照研究的样本企业很少,所以本文存在无法进行大数据的企业间实证分析的问题。
[Abstract]:The traditional cost calculation is that the direct material will be directly manually counted in the product production cost, the manufacturing cost will be collected, and then the collected amount will be allocated to the relevant product cost according to a certain standard. With the rapid development of China's economy, the relationship between supply and demand in China's economy and market has gradually changed from supply-constrained to demand-constrained, which requires the corresponding changes in the management methods and management ideas of Chinese enterprises. The resource allocation and production mode of the enterprise should also be changed from the products and services required by the market to the specific operations, and then to the resources that need to be allocated, rather than directly from the traditional resources to the products and services. Activity-based budget (ABB) management based on activity-based costing is the most effective way for us to achieve this transformation. This paper takes the improvement of budget management of case A company as the research object, interprets the original budget management method of company A, and deeply analyzes the operation budget management system adopted at present, and tries to explain the influence of the implementation of operation budget management on the improvement of operation efficiency of company A through the improvement of budget process and the improvement of performance evaluation. However, there are few sample enterprises that can carry out reference research in China at present, so this paper has the problem that big data's empirical analysis among enterprises can not be carried out.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7
本文编号：2501550
[Abstract]:The traditional cost calculation is that the direct material will be directly manually counted in the product production cost, the manufacturing cost will be collected, and then the collected amount will be allocated to the relevant product cost according to a certain standard. With the rapid development of China's economy, the relationship between supply and demand in China's economy and market has gradually changed from supply-constrained to demand-constrained, which requires the corresponding changes in the management methods and management ideas of Chinese enterprises. The resource allocation and production mode of the enterprise should also be changed from the products and services required by the market to the specific operations, and then to the resources that need to be allocated, rather than directly from the traditional resources to the products and services. Activity-based budget (ABB) management based on activity-based costing is the most effective way for us to achieve this transformation. This paper takes the improvement of budget management of case A company as the research object, interprets the original budget management method of company A, and deeply analyzes the operation budget management system adopted at present, and tries to explain the influence of the implementation of operation budget management on the improvement of operation efficiency of company A through the improvement of budget process and the improvement of performance evaluation. However, there are few sample enterprises that can carry out reference research in China at present, so this paper has the problem that big data's empirical analysis among enterprises can not be carried out.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F406.7
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